Andhra Pradesh High Court - Amravati
Meka Dredging Company Private Limited vs The Deputy Assistant Commissionerii on 31 December, 2025
Author: R Raghunandan Rao
Bench: R Raghunandan Rao
APHC010664352025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3529]
(Special Original Jurisdiction)
WEDNESDAY,THE THIRTY FIRST DAY OF DECEMBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 34558/2025
Between:
1. MEKA DREDGING COMPANY PRIVATE LIMITED, HAVING ITS
OFFICE AT 1-61/1, TALLAREVU MANDAL, SUNKARAPALEM,
KAKINADA, AMBEDKAR KONASEEMA DISTRICT, ANDHRA
PRADESH - 533 464. REP. BY ITS AUTHORISED
REPRESENTATIVE, SRI HEMANT MEKA RAO, OCC DIRECTOR,
R/O MUMBAI, MAHARASHTRA.
...PETITIONER
AND
1. THE DEPUTY ASSISTANT COMMISSIONERII, AMALAPURAM
CIRCLE, OFFICE AT D. NO. 3-1-140, FIRST FLOOR, ABOVE UNION
BANK OF INDIA, NEAR HEAD POST OFFICE, K. AGRAHARAM,
AMALAPURAM, AMBEDKAR KONASEEMA DISTRICT, ANDHRA
PRADESH - 533201.
2. THE ASSISTANT COMMISSIONER STATE TAX, AMALAPURAM
CIRCLE, OFFICE AT D. NO. 3-1-140, FIRST FLOOR, ABOVE UNION
BANK OF INDIA, NEAR HEAD POST OFFICE, K. AGRAHARAM,
AMALAPURAM, AMBEDKAR KONASEEMA DISTRICT,
ANDHRAPRADESH - 533201.
2
3. THE DEPUTY COMMISSIONER STATE TAX,
RAJAMAHENDRAVARAM DIVISION, COMMERCIAL TAXES
DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH.
4. THE COMMISSIONER OF STATE TAX, COMMISSIONERATE OF
COMMERCIAL TAXES, GOVERNMENT OF ANDHRA PRADESH,
VIJAYAWADA, ANDHRA PRADESH. 5.
5. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE MINISTRY OF FINANCE, NORTH
BLOCK, NEW DELHI - 110001.
...RESPONDENT(S):
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased Jo Issue a Writ of Certiorari or any other appropriate writ, order or direction, quashing the notice for unpaid balances dated 19.08.2025, issued under Section 79 of the APGST/CGST Act, 2017 and endorsement dated 16.09.2025 by Respondent No.1, as being illegal, arbitrary, without Jurisdiction and contrary to Section 62(2) of the Acand consequently, direct the Respondents to correct the Petitioners electronic liability ledger and other GST records to reflect withdrawal of the impugned ASMT-13 assessments and the invalidity of the alleged ORC-07 demands and Pass such other and further order(s) as this Flonble Court may deem fit and , proper in the interests of justice.
IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Pleased to dispense with the Certified Copies of (1). Notice for Unpaid Balances dated 19.08.2025 issued under Section 79 of the APGST/CGST Act, 2017, by Respondent No.1, (2) Endorsement dated 16.09.2025 issued by Respondent No.1, (3) impugned ASMT-13 assessments or the Section 79 notice under Section 79 of the APGST/CGST Act, 2017 before this Hon'ble Court of Andhra Pradesh and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case.
3IA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased For the reasons stated in the affidavit filed in support of the above Writ Petition, it is therefore prayed that this Hon'ble Court may be pleased to suspend all further proceedings pursuant to the Notice for Unpaid Balances dated 19.08.2025 issued under Section 79 of the APGST/CGST Act, 2017, by Respondent No.1, including all threatened coercive recovery action, attachment, or distraint of the Petitioner's bank accounts, movable or immovable properties, pending disposal of main writ petition and to pass such other order or orders as this Hon'ble Court may deems fit and proper in the circumstances of the case.
IA NO: 3 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased Jo Issue a Writ of Certiorari or any other appropriate writ, order or direction, quashing the notice for unpaid balances dated 19.08.2025, issued under Section 79 of the APGST/CGST Act, 2017 and endorsement dated 16.09.2025 by Respondent No.1, as being illegal, ' ^ ; arbitrary, without Jurisdiction and contrary to Section 62(2) of the Act; and consequently, direct the Respondents to correct the Petitioner's electronic liability ledger and other GST records to reflect withdrawal of the impugned ASMT-13 assessments and the invalidity of the alleged ORC-07 demands and Pass such other and further order(s) as this Flon'ble Court may deem fit and , proper in the interests of justice.
IA NO: 4 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to Direct the Respondents, their subordinates and agents from taking any coercive steps, including recovery, attachment, freezing of bank accounts, auction, garnishee proceedings, or any proceedings in relation to the impugned ASMT- 13 assessments or the Section 79 notice under Section 79 of the APGST/CGST Act, 2017, till disposal of the present writ petition and 4 to pass such other order or orders as this Flon'ble Court may deems fit and proper in the circumstances of the case.
Counsel for the Petitioner:
1. SINGAMSETTY V.M. SANKAR Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX 5 The Court made the following Order:
(Per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner, who is a registered person under the Andhra Pradesh Goods and Services Act, 2017 (for short "the GST Act"), has not filed his returns for the months March-2023 to May-2023, within time. Consequently, the assessing authority has passed assessment of orders under Section 62 of the GST Act. Thereafter, the petitioner filed his returns along with payment of tax, interest and late fee. The details of these events are given below:
Date on which returns were Date of Assessment S.No. Month filed Order
1. March-2023 27.05.2023 22.08.2023
2. April-2023 21.06.2023 01.11.2023
3. May-2023 12.07.2023 01.11.2023
2. The respondent authorities, however, sought recovery of the dues, raised under the aforesaid orders of assessment. Aggrieved by the said recovery of tax, the petitioner has approached this Court by way of the present writ petition.
3. Sri. K V Girish Choudary, the learned counsel appearing for the petitioner would contend that as far as the month of May 2023 is concerned, the filing of returns and payment of necessary dues had been completed 6 within the period of 120 days along with payment of late fee and as such the provisions of Section 62(2) of the GST Act would be applicable and the order, dated 12.07.2023 would have to be deemed to have been withdrawn.
4. Learned counsel would submit that for the month of March 2023, though the returns had been filed by 22.08.2023, the period available, at that point of time was 60 days which was subsequently extended to 120 days, by virtue of amendment to Section 62, with effect from 01.10.2023. Learned counsel would submit that though the amendment had come subsequently, the said amendment would operate retrospectively and enure to the benefit of the petitioner.
5. As far as the month of April 2023 is concerned, the learned counsel would submit that filing of the returns on 01.11.2023, was beyond the period of 120 days, by an extra 12 days. He would rely upon the judgment of this Court in M/s. Brothers Engineering and Erectors Limited as well as M/s Indubaala Enterprises, dated 13.08.2025 in W.P.No.20705 of 2025, and the order, dated 26.11.2025 in W.P.Nos.31323 of 2025 and batch, to contend that the said delay can be condoned.
6. The learned Government Pleader, on instructions, would submit that the returns and payment of taxes had been done on the dates mentioned by the 7 petitioner. However, his instructions do not speak about the payment of late fee and interest.
7. Filing of returns and payment of taxes by the petitioner, for the month of May 2023 is within the time limit stipulated under Section 62 of the GST Act.
8. Though the petitioner had complied with the requirements of Section 62, for the month of March 2023, belatedly, the subsequent amendment has been treated to have retrospective effect and as such there is compliance of Section 62 of the GST Act. As far as the months of March 2023 and April 2023 are concerned, there has been a delay beyond the time stipulated under Section 62 of the GST Act. However, this delay, in the circumstances of the case, can be condoned. Further, the High Court of Madras, in its judgment, dated 02.08.2024 in W.P.(MD) No. 18740 of 2024, in similar circumstances had held that such delay can be condoned. This Court had followed the said judgment in its judgment, dated 13.08.2025 in W.P.No.20705 of 2025 and in the judgment, dated 26.11.2025 in W.P.Nos.31323 of 2025 and batch.
9. Following these two judgments, this Writ Petition is disposed of declaring that the orders of assessment, dated 27.05.2023, 21.06.2023 and 12.07.2023 are deemed to have been withdrawn. Needless to say, this order is subject to verification as to whether late fee and interest has been paid or not. If such late fee and interest have not been paid, the same shall be paid 8 within a period of six (06) weeks from today. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
_______________________ R RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J Date:31.12.2025 KA/SA 9 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34558/2025 Date:31.12.2025 KA/SA